Examlex
Which of the following is true of the Carbon Disclosure Project (CDP) ?
Long-term Asset
A long-term asset is a resource owned by a company, providing economic benefits for a period extending beyond one year, including property, plant, and equipment.
Balance Sheet
A document that presents a snapshot of a corporation's financial health, by detailing assets, liabilities, and shareholders' equity on a specific date.
Direct Financing Leases
Leases where the lessor purchases an asset and leases it out, and the lease payments cover the purchase cost, plus a return on investment to the lessor.
Net Investment
The total amount spent on purchasing new assets and maintaining existing ones, minus any depreciation.
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